Office: Hartford, CT
Phone: 860-256-6300
Fax: 860-278-2179
E-Mail: dgottfried@roginlaw.com

Practice Areas
· Business, Corporate and Commercial Law
· Tax

Publications and Events
· Businesses Selling Abroad Find a Friend in Tax Code
· ALERT - IRS Announces New 2011 Offshore Voluntary Disclosure Initiative
· IRS Continues Focus on Offshore Compliance; New Voluntary Disclosure Program on the Horizon
· House Passes Tax Relief Unemployment Insurance Reauthorization and Job Creation Act of 2010
· Newly Enacted Small Business Tax Incentives
· A Survey of Intellectual Property Tax Issues
· Proving Willfulness in FBAR Reporting – Checking “No” Ain’t Apropos
· “Country Update on the United States,” International M&A and Joint Ventures Committee Newsletter, ABA Section of International Law, June 2010.
· Congress Proposes Reclassification of Tax Treatment of Carried Interest
· FBAR Reporting: Mastering the Latest IRS Guidance

Education
Mr. Gottfried earned a B.A degree from the University of Connecticut, where he graduated summa cum laude. The University of Connecticut School of Law awarded him a J.D., with Honors and a Certificate in Taxation. In law school, he was a Dean's Scholar, won the Michele Marilyn Hampton Scholarship and sat on the Moot Court Board.
 

Memberships
Mr. Gottfried is a member of the American Bar Association, Section of International Law (International Tax Committee and International M&A Joint Venture Committee), Section of Taxation and Business Law Section; the Connecticut Bar Association, Tax Section (Executive Committee); the Tax Club of Hartford; and the Tax Law Advisory Board, Stafford Publications, Inc. He has also been recognized as Super Lawyer “Rising Star” for tax law.


 

Daniel L. Gottfried is a tax partner at Rogin Nassau LLC. His practice encompasses domestic and international business transactions, as well as federal, state, and international tax planning, including corporate mergers, acquisitions and dispositions, joint ventures, partnerships and S corporations. Mr. Gottfried is regularly called on to assist business clients with cross-border expansion, including expansion into the U.S. and abroad.

In addition, Mr. Gottfried represents clients during all phases of tax audits and appeals. This includes extensive experience as counsel to taxpayers in international tax compliance matters, including the recent IRS offshore initiative.

Mr. Gottfried also represents a variety of business entities, particularly entrepreneurial businesses and private investment funds, in general corporate matters, financing transactions, private securities offerings, and mergers and acquisitions.

Mr. Gottfried also serves as a member of the board of advisors to GeekVentures Management, a venture capital fund manager that established VentureGeeks – Israel's first privately funded start-up accelerator. (Mr. Gottfried has been involved in the establishment of VentureGeeks since its inception.) In this capacity, Mr. Gottfried is involved in the investment selection process for VentureGeeks and in negotiating investment transactions with its portfolio companies and co-investors. Mr. Gottfried also serves as a US-based mentor for many of the portfolio companies.

Mr. Gottfried speaks regularly before business and legal groups and serves as an adjunct tax professor at the University of Connecticut School of Law.


Publications & Presentations
• Featured, “CBIA Business Minute: Domestic International Sales Corporations,” originally aired WTIC AM 1080, April 17, 2013
• Featured, NPR’s Morning Edition, “Most People Are Supposed To Pay This Tax. Almost Nobody Actually Pays It.” Originally aired April 16, 2013
• “Tax Incentive for Connecticut Exporters; Could your company benefit from setting up a domestic international sales corporation?,” CBIA News, The Journal of the Connecticut Business & Industry Association, Vol. 91, No. 3 (April 2013)
• Speaker, “International Aspects of Recent U.S. Tax Legislation,” Connecticut Bar Association, Business Law Section, March 12, 2013
• Speaker, “Domestic International Sales Corporations,” MetroHartford Alliance, International Business Council, February 27, 2013
• “Businesses selling abroad find a friend in tax code,” Hartford Business Journal, Expert Corner, February 11, 2013
• Quoted, “IRS Announces Deferred Date for Specified Domestic Entities To Report Foreign Financial Assets,” Standard Federal Tax Report, January 31, 2013
• Contributor, “Doing Business 2013; Comparing Business Regulations for Domestic Firms in 185 Economies (10th Edition),” The World Bank (2013)
• Speaker, “FATCA for Everyone Else - How FATCA Impacts Taxpayers that are not Financial Institutions,” Connecticut Society of Certified Public Accountants, Tax360° Conference, November 27, 2012
• Featured, “New Leaders in the Law 2012,” Connecticut Law Tribune, November 2012
• Speaker, “Latest FATCA Reporting and Withholding Developments for 2013,” Strafford National Webinar, November 6, 2012
• Quoted, “Supreme Court Grants Certiorari to Decide if U.K. Windfall Tax is Creditable Foreign Tax,” Federal Tax Weekly, November 8, 2012
• Featured, NPR’s Morning Edition, “The Downside of Tax Havens? Paperwork.” Originally aired September 21, 2012
• Featured, NPR’s Planet Money Podcast, “Episode 403: What Can We Do With Our Shell Companies?” Originally aired September 18, 2012
• Contributing author, “A Practical Guide to Organizing a Business in Connecticut,” MCLE/NE Publications, publication forthcoming
• Quoted, “Treasury Releases Model Intergovernmental FATCA Agreement,” Standard Federal Tax Reports, August 2, 2012
• Quoted, “IRS Streamlines Procedures for “Low Risk” Nonresident and Dual Citizens to File Delinquent Returns, FBARs; Updates OVDI FAQs,” Federal Tax Weekly, July 6, 2012
• Speaker, “The ‘Nuts and Bolts’ of International Joint Ventures: Israel and the U.S.,” Twelfth Annual Conference of the Israel Bar Association and Third Annual Joint Conference of the American Bar Association and the Israel Bar Association, Eilat, Israel, May 22, 2012
• “BIRD Foundation Offers JV Opportunities,” International M&A and Joint Ventures Committee Newsletter, ABA Section of International Law, April 13, 2012
• “International M&A and Joint Ventures; United States (Year in Review: 2011),” The International Lawyer, Vol. 46, No. 1 (Spring 2012)
• Mentioned, “CT connects with Israeli high-tech,” Jewish Ledger, January 18, 2012
• Quoted, “IRS Elaborates on FATCA Reporting For Individuals, Domestic Entities,” Standard Federal Tax Reports, December 22, 2011
• Judge, Startup Weekend (powered by the Kauffman Foundation), Hartford, CT, September 25, 2011
• Speaker, “U.S. Tax Compliance for Foreign Investments; What You Need to Know to Protect Your Clients (and Yourself),” The Federal Tax Institute of New England, September 23, 2011
• Quoted, “IRS Realigns APA and MAP Programs,” Standard Federal Tax Reports, August 4, 2011
• Quoted, “IRS Updates Offshore Voluntary Disclosure Initiative,” Standard Federal Tax Reports, June 9, 2011
• “Making Cross-Border Investments Means Knowing Local Conditions,” Hartford Business Journal, June 6, 2011
• “International M&A and Joint Ventures; United States (Year in Review: 2010),” The International Lawyer, Vol. 45, No. 1 (Spring 2011)
• “To Do List for Cross-Border Deals,” Private Equity Hub (peHUB), Thompson Reuters, May 3, 2011
• Speaker, “New Final FBAR Regulations and IRS Voluntary Disclosure Program,” Strafford National Webinar, April 28, 2010
• Quoted, “FinCEN Issues Final FBAR Rules; Retains Strict Reporting Requirements,” Standard Federal Tax Reports, March 3, 2011
• Quoted, “IRS Opens Second Offshore Disclosure Initiative,” Standard Federal Tax Reports, February 17, 2011
• Quoted, "Extension Of Individual, Business And Energy Tax Cuts On Road To Passage," Standard Federal Tax Reports, December 16, 2010
• Quoted, "IRS Drops John Doe Summons Against UBS, Reports Thousands of Disclosures," Federal Tax Day, November 17, 2010
• Speaker, "International Tax 101: A Survey of U.S. Tax Rules Governing Inbound and Outbound Transactions," CSCPA Tax 360 Conference, November 1, 2010
• "Proving Willfulness in FBAR Reporting - Checking 'No' Ain't Apropos," Tax Notes International, October 4 2010
• Speaker, "A Survey of Intellectual Property Tax Issues," Connecticut Intellectual Property Law Association, September 23 2010
• Quoted, "House Passes Extenders, Carried Interest And International Tax Reforms," Federal Tax Weekly, June 3, 2010
• Speaker, "FBAR Reporting: Mastering the Latest IRS Guidance," Connecticut Society of CPAs, May 11, 2010
• Quoted, "HIRE Act Heads to Passage; Health Care, Other Tax Bills Pending," Standard Federal Tax Reports, March 18, 2010
• Speaker, “Subpart F Rules on Taxation of Controlled Foreign Corporations, Navigating the Complexities in Tax Planning for Multinational Companies,” March 9, 2010
• Quoted, "House Debates Hiring Tax Incentives; Senate Nears Vote On Extenders," Standard Federal Tax Reports, March 4, 2010
• Quoted, "Practitioners' Corner: Obama's Tax Proposals in FY 2011 Budget Signal Start of Busy Legislative Season," Federal Tax Weekly, February 4, 2010
• Quoted, "Voluntary Offshore Disclosures Top 14,000, Shulman Reports," Standard Federal Tax Reports, November 19, 2009
• Quoted, "Voluntary Offshore Account Disclosures Nearly Twice Initial Estimate, Shulman Says," Tax Day, November 18, 2009
• Speaker, "U.S. Taxation of Business Abroad," CSCPA Tax 360 Conference, November 9, 2009
• Quoted, "IRS Reports 'Unprecedented' Number Of Offshore Disclosures; New Program Targets Evasion By High-Wealth Individuals," Federal Tax Weekly, October 22, 2009
• Quoted, "IRS Extends Offshore Disclosure Deadline And FBAR Relief," Standard Federal Tax Reports, September 24, 2009
• Quoted, "Deadline Nears for IRS Offshore Voluntary Compliance Initiative/Some FBAR Filings," Standard Federal Tax Reports, September 17, 2009
• Speaker, "Nexus Update: When is Your Business Subject to Tax in Another State?" Connecticut Business Tax Conference, Connecticut Business and Industry Association, May 14, 2009
• "Copyrights, Computer Software and the Tax Code," Connecticut Law Tribune, April 20, 2009
• Speaker, "Tax Planning for the Transfer of Intellectual Property," Tax Club of Hartford, March 17, 2009
• "Tax-Free Reorganization Rules Clarified in Treating Creditors of Insolvent Corporations as Holders of Proprietary Interests," Connecticut Turnaround Management Association Newsletter, January 2009
• Co-author, "The Five Tax Issues Every Turnaround Professional Should Know," Connecticut Turnaround Management Association Newsletter, November 2008
• "Taxing Sales of Copyrights and Computer Software: Is Capital Gain Treatment Available?" The Metropolitan Corporate Counsel, June 2008
• Speaker, "Taxation of Intellectual Property Transfers: Adding Value to IP Transfers Through Tax Planning," Tennessee Intellectual Property Law Association (TIPLA), May 2, 2008
• Speaker, "Intellectual Property Transfers: Adding Value to IP Transfers Through Tax Planning," October 30, 2007, Hartford, CT and November 6, 2007, New York, NY
• "Determining Income Under the Corporation Business Tax," Connecticut Tax Practice Insight Series, Matthew Bender & Co., 2007
• "Attributing Partnership Source Income to Corporate Partners," Connecticut Tax Practice Insight Series, Matthew Bender & Co., 2007
• "Creating Efficiencies with Direct Pay Permits," Connecticut Tax Practice Insight Series, Matthew Bender & Co., 2007
• "The Implicit Exemption from the Connecticut Sales and Use Tax for Casual or Isolated Sales," Connecticut Tax Practice Insight Series, Matthew Bender & Co., 2007
• "The 'Debenture Solution' to Business Succession Planning Problems," Journal of Practical Estate Planning, 2005
• "Antitakeover Provisions in IPO Firms: Irrational Exuberance or Rational Indifference?" U.C. Davis Business Law Journal, 2004